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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Special Rules for Determining Capital Gains and Losses |
§ 1.1233-2 - Hedging transactions.
Latest version.
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§ 1.1233-2 Hedging transactions.
The character of gain or loss on a short sale that is (or is identified as being) part of a hedging transaction is determined under the rules of § 1.1221-2.
[T.D. 8555, 59 FR 36367, July 18, 1994]